The Mullens Company reported the following: Sales Cost of goods sold Inventory Year 3 $32,000 Year 2 $30,080 Year 1 $28,600 26,200 1,850 23,500 1,600 22,800 1,440 For a horizontal analysis, what is the percent change in sales for year 2? Convert your final answer to a percentage, round to one decimal place and enter without the "%" sign (e.g. a final answer of 0.105678 would be entered as 10.6)